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2019 (1) TMI 484 - AAR - GSTClassification of goods - Solar Evacuated Tube Collector (ETC) - whether the goods fall under CETH 8419 19 or otherwise? - benefit of Sl.No.234, Schedule-I of Notification No.1/2017 Integrated Tax (Rate) dated 28.06.2017 - Held that:- The solar water heater and system (domestic type) has been classified under heading 8419 19 20 and the parts of instantaneous or Storage Water heaters (domestic type) are covered under heading 8419 90 10 - The product in the instant case is part of the solar water heater system, which basically comprises of the said tubes and an insulated tank - the instant product merits to be a part of solar water heater systems under the chapter heading 8419. Whether the product of the applicant is entitled for concessional rate under SL.No.234 of the Notification supra or not? - Held that:- The solar water heater in question does not appear to be a ‘Solar Power Based Device’. ‘Solar Power based Devices’ would be such a devices which are operated by electricity generated out of solar energy. In such devices first the solar energy.’ gets converted to electric energy and then the electricity so generated runs the appliance / device - In the instant case the product ETC does not generate electricity at any stage and hence can not be construed as either Solar Power based device or part thereof. Therefore the product “ETC” is not entitled for concessional rate of 5% IGST under SI.No.234 of Schedule-I of the Notification 01/2017-lntegrated Tax (Rate) dated 28.06.2017, effective from 01.07.2017. Ruling:- The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01 (2017-lntegrated Tax (Rate) dated 28.06, 2017, effective from entitled for concessional rate of 5% IGST.
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